Yes, where they explain real obligations, control or payments.
Use the complete relevant transaction
Separate training, purchase and financing terms rather than relying on a short closing summary. Identify amendments and conditions accurately.
Bring the share certificate or cap table entry, the shareholders' agreement showing the absence of a management role, dividend or distribution statements, any sale agreement and closing statement, and the tax filings reporting that income. Diligence and professional review sit outside the purchase price: accounting review, business valuation, lease assignment work, licence transfers, escrow charges, and legal advice on the agreement. The original invoice or purchase agreement, proof of the outbound transfer, the vendor's credit note or cancellation notice with its reason, the incoming refund entry, and the replacement agreement with the new payment. Collect the letter of intent or purchase agreement, asset and equipment schedules, several years of financial statements and tax returns, the lease, and any appraisal or broker valuation. Leases and equipment invoices establish fixed costs; purchase agreements and closing statements establish what was actually paid; transfers from personal to business accounts establish that the funds moved.